1988 (2) TMI 178 - AT - Central Excise

Summary

The case involved the classification of plastic torches for central excise duty. The appellant argued for exemption based on a previous notification, but the respondent cited a Supreme Court decision classifying the torches differently. The Tribunal upheld the duty demand, stating that duty was payable on the torches cleared during the relevant period. The appeal was dismissed. (Citation: 1988 (2) TMI 178 - CEGAT, NEW DELHI)